Maciej Kulawik
Counsel
Warsaw
Maciej Kulawik
Counsel
Warsaw
Contact details
Maciej has over 20 years’ experience in tax advisory.
Qualifications
Professional
Academic
Experience highlights
Aramco on tax aspects of its investment in Poland’s refining, wholesale, and jet fuel marketing segments through a number of acquisitions from PKN Orlen.
A global financial institution on the securitisation of Getin Noble Bank’s (GNB) auto loan receivables. Receivables originated by GNB were transferred to an SPV, which in turn issued bonds acquired by a foreign investor.
Mapletree, a Singaporean investment fund, on tax matters concerning the EUR440m refinancing of a portfolio of office buildings located in Poland (West Station Office Building in Warsaw) and Germany, among others.
Global coordinators and joint bookrunners, together with other syndicate members, on tax matters related to the initial public offering and listing on the Warsaw Stock Exchange of Allegro. This was the largest-ever IPO in Poland and makes Allegro the country’s largest listed company. It was also one of the largest European IPOs in 2020.
Related articles
Publications: 31 January 2022
Latest changes to the Polish withholding tax regime
The pay and refund mechanism introduced in 1 January 2019 to Polish CIT, effectively suspended until the end of 2021, after amendments, came into force from and including 1 January 2022.
Publications: 31 January 2022
Opt-out from VAT exemption for financial services under Polish law
Qualifications
Professional
Academic
Published work
Maciej Kulawik regularly publishes tax analyses and articles on the legal/economic pages of the daily press and specialist tax publications.